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Four workers were discussing how smart their dogs were.

The first was an IBM employee who said his dog was an excellent
craftsman. His dog was named "T-squared", and he told his dog to go to
the blackboard and draw a square, a circle, and a triangle which the dog
did with no problem.

The Ford employee's dog was named "Slide Rule", and he claimed his dog
could do calculations. He told him to go fetch a dozen cookies, bring
them back and divide them into four piles of three each, which the dog
did without eating a crumb.

The Bell Atlantic employee said that was all pretty good and started to
show what his dog "Measure" could do. He told him to go buy a quart of
milk and pour exactly seven ounces of it into a 20 ounce glass, which
the dog did without spilling a drop.

The three of them agreed that their dogs were all pretty smart and all
wanted to see what the Government employee's dog could do. The Govenment
employee snapped his fingers and his dog "Coffee Break", strolled over,
pissed on the blackboard, ate the cookies, drank the milk, screwed the
other three dogs, claimed he injured his back, filed a Workman's
Compensation form and went home on sick leave.